Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Attitudes toward learning accounting by computers: The impact on perceived skills

Husam Aldeen Al-Khadash1* and Sulieman Al-Beshtawi2
1Department of Accounting, Hashemite University, P.O. Box 330125, Postcode 13133, Hashemite University, Zarqa, Jordan. 2Department of Accounting, Al-Mafraq, University, Zarqa, Jordan.
Email: [email protected]

  •  Accepted: 26 March 2009
  •  Published: 30 April 2009


Accountancy has been significantly affected by information technology. Accounting education curricula, however, still largely ignore the use of computers as tools in the learning process, mainly because of budgetary and timetable constraints. This study investigates the impact of learning accounting by computers on students' perceived skills. The aim of our study was to determine the effectiveness of teaching undergraduate accounting students courses in using computer in accounting, Four hundred and sixty-three accounting students were included in the study, a multiple choice question survey was performed after finishing a course offered to teach students computer skills in accounting . The results showed that such course has an impact on attitudes towards the perceived skills from using computers for accounting purposes. After the course, no gender differences with respect to attitudes towards the perceived skills were found, but males report shows slightly more computer experience than females.


Key words: Information technology, using computer in accounting, learning skills, gender.